Bills › 91st General Assembly
Relating to tax and special assessment collections for buildings or improvements erected on land owned by another person
Sponsored by Sen. David D. Rowley (R)
Topics:Cities & countiesTaxes
Same legislation: SF 2334
Where it is now
- Done: IntroducedJanuary 12, 2026
- Done: SubcommitteeJanuary 14, 2026
- Done: Senate committeeFebruary 12, 2026
- Skipped: Passes the SenateContinued as SF 2334
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 2334 → Its progress continues under the new number. Go to SF 2334 What’s a funnel?
What’s in it
AI summary If a person builds a residential structure worth at least $20,000 on land owned by someone else, the government can now collect unpaid special assessment taxes from that building. Before starting the collection process, the county treasurer must notify the person who owns the land. This change allows the state to collect both the principal and interest owed on these specific types of improvements.1
Read the official explanation
When property adjacent to a public improvement benefits from the improvement, a special assessment may be levied against the adjacent properties that received the benefit to pay for all or a portion of the improvement.4.4 or Code chapter 446 (tax sales) relating to residential buildings or improvements on residential buildings, with an actual value of $20,000 or more, erected or made by a person on land owned by another person to include principal and interest due and delinquent because of special assessment levies. The bill requires a county treasurer to provide notice to the owner of leased land on which a building or improvement is erected prior to commencing tax collection procedures for delinquent taxes on the building or improvement.
Senate subcommittee
Named January 14, 2026. On January 28, 2026 it recommended amendment and passage.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Family tree
Tried before
91st General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in an earlier General Assembly. None became law, though one got through a chamber.
- HF 2654 Relating to tax collections for buildings or improvements erected or made by a person on l…90th General Assembly · Passed House · nearly identicalPassed a chamber
Matched by wording or an identical title.